Article R. 229-47 of the Environmental Code requires 3 elements: actions carried out since the previous report and their results, actions and resources envisaged until the next report, presented separately for direct and indirect emissions, and the overall expected reduction volume. The ministry’s official method additionally recommends medium- and long-term targets and quantifying each action’s human and financial resources.
Read the source article: Climate transition plan: BEGES, CSRD and EmpCo requirements